Skip to content

IFRS financial instruments


BPP Professional Education

Summary

Price
£42 inc VAT
Study method
Online
Duration
Self-paced
Qualification
No formal qualification
CPD
1 CPD hours / points

Overview

This course focuses on IFRS 9 and explores how the requirements differ from IAS 39. Specifically, the course provides an insight into the new treatments associated with the simplified approach to the classification of financial assets, the proactive approach to impairment including the assessment of deterioration of credit risk and the new requirements of hedge accounting that are designed to provide a more accurate reflection of risk management activities within the entity.

CPD

1 CPD hours / points
Accredited by The CPD Certification Service

Description

Learning Outcomes:

On completion of this course you will have a greater understanding of:

  • The main ways in which IFRS 9 differs from IAS 39
  • The classification requirement of IFRS 9 in respect of financial assets.
  • The requirements and impact of the proactive approach to impairment
  • The requirements of the new approach to hedging and how these provide a closer alignment with risk management strategies

Authored by: Lincoln Miles

Lincoln Miles is a financial reporting consultant and trainer specialising in IFRS, US GAAP and UK GAAP. He has worked as an auditor for PwC, has been a presenter and technical author for BPP and provides bespoke consultancy and training to companies throughout Europe.

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Questions and answers

Currently there are no Q&As for this course. Be the first to ask a question.

Reviews

Currently there are no reviews for this course. Be the first to leave a review.

FAQs

Interest free credit agreements provided by Zopa Bank Limited trading as DivideBuy are not regulated by the Financial Conduct Authority and do not fall under the jurisdiction of the Financial Ombudsman Service. Zopa Bank Limited trading as DivideBuy is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority, and entered on the Financial Services Register (800542). Zopa Bank Limited (10627575) is incorporated in England & Wales and has its registered office at: 1st Floor, Cottons Centre, Tooley Street, London, SE1 2QG. VAT Number 281765280. DivideBuy's trading address is First Floor, Brunswick Court, Brunswick Street, Newcastle-under-Lyme, ST5 1HH. © Zopa Bank Limited 2024. All rights reserved.